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19 U.S.C. § 1501

Title 19 Chapter 4 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 1501. Voluntary reliquidations by U.S. Customs and Border Protection

A liquidation made in accordance with section 1500 or 1504 of this title or any reliquidation thereof made in accordance with this section may be reliquidated in any respect by U.S. Customs and Border Protection, notwithstanding the filing of a protest, within ninety days from the date of the original liquidation. Notice of such reliquidation shall be given or transmitted in the manner prescribed with respect to original liquidations under section 1500(e) of this title .

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